assembly Bill A3681

2021-2022 Legislative Session

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel

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Current Bill Status - In Assembly Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 01, 2022 held for consideration in ways and means
Jan 05, 2022 referred to ways and means
Jan 28, 2021 referred to ways and means

Co-Sponsors

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Multi-Sponsors

A3681 (ACTIVE) - Details

See Senate Version of this Bill:
S3644
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A4010, S5148
2011-2012: A1355, S2498
2013-2014: A384, S4127, S87
2015-2016: A3202, S3112
2017-2018: A1693, S400
2019-2020: A1700, S5175

A3681 (ACTIVE) - Summary

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel.

A3681 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3681
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2021
                                ___________
 
 Introduced  by  M.  of A. HAWLEY, ASHBY, BARCLAY, BRABENEC, BUTTENSCHON,
   DeSTEFANO, DiPIETRO, J. M. GIGLIO, PALMESANO, MONTESANO, NORRIS, SMUL-
   LEN, WALSH, SALKA, WALCZYK, B. MILLER, MANKTELOW, SMITH -- Multi-Spon-
   sored by -- M.  of A. MIKULIN -- read once and referred to the Commit-
   tee on Ways and Means

 AN ACT to amend the tax law, in relation to creating a wage  tax  credit
   for employers who employ New York national guard men and women, reser-
   vists, volunteer firefighters and EMS personnel
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 210-B of the tax law is amended by adding  two  new
 subdivisions 55 and 56 to read as follows:
   55. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE TAX
 CREDIT.  (A)  ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT,
 IN THE AMOUNT OF ONE THOUSAND FIVE  HUNDRED  DOLLARS,  AGAINST  THE  TAX
 IMPOSED  BY  THIS ARTICLE FOR EACH MEMBER OF THE NEW YORK NATIONAL GUARD
 AND RESERVES WHICH IT EMPLOYS.  PROVIDED, HOWEVER, SUCH  TAXPAYER  SHALL
 COMPLY  WITH  THE  UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS
 ACT, AS FOUND IN SECTION 4301 ET SEQ. OF TITLE 18 OF THE  UNITED  STATES
 CODE; AND PROVIDED FURTHER THAT SUCH PERSON SHALL HAVE BEEN EMPLOYED FOR
 AT LEAST SIX MONTHS.
   (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
 THAN  THE  MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE
 OF SECTION TWO HUNDRED TEN OF THIS ARTICLE. IF, HOWEVER, THE  AMOUNT  OF
 CREDITS  ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
 TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS  NOT  DEDUCTIBLE  IN  SUCH
 TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
 REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02071-01-1